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 IRC Handout 04/20/2022 

Proposed USSGL Accounts for Repayable Advances Debt and Appropriated Debt (Effective Fiscal Year 2023) 

Account Title: Repayable Advance Debt

Account Number: 259100

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal specifically related to repayable advances based upon statutory 

framework. This account does not close at year-end. The Department of the Treasury and the Office of Management and Budget must approve 

use of this account. 

 

 

Justification: Separate USSGL account is needed to be able to report on the amount of outstanding repayable advance debt on Office of 

Management and Budget (OMB) Budget Program and Financing schedule. 

Account Title: Appropriated Debt 

Account Number: 259200

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal specifically related to appropriated debt based upon statutory framework.

This account does not close at year-end. The Department of the Treasury and the Office of Management and Budget must approve use of this 

account. 

 

Justification: Separate USSGL account is needed to be able to report on the amount of outstanding appropriated debt on Office of 

Management and Budget (OMB) Budget Program and Financing schedule. 

Proposed Modification to definition of USSGL account 259000 

Account Title: Other Debt 

Account Number: 259000 

Normal Balance: Credit 

Definition: This account is used to record all other forms of U.S. Federal Government obligations, secured and unsecured, not otherwise 

classified in another USSGL account. This account excludes appropriated debt and repayable advances. This account does not close at yearend. 
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 IRC Handout 04/20/2022 

 

Justification: Update definition to include that this USSGL account excludes appropriated debt and repayable advances. 

Attribute Table (Effective Fiscal Year 2023) 

No. USSGL Account Title Anticipated Budg/ 

Prop

Norm 

Bal

Begin

/End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

259100 

Repayable Advance Debt

N P C B/E D/C

259200 Appropriated Debt N P C B/E D/C
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 IRC Handout 04/20/2022 

 

Avail 

Time

BEA Cat Borrow 

Source

Budgetary

Impact 

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Non 

Fed

Trading 

Ptnr

Trading 

Ptnr Main

PY

Adj

Program 

Indicator

F ### ####

F/G ### ####

Impact on Crosswalks (FY 2023): 

Program 

Rpt Cat

Reimb 

Flag

Year

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing

Account 

Code

TAS

Status

Trans. 

Code

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N E/U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N E/U X/K/N
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 IRC Handout 04/20/2022 

 

USSGL

Account

Balance

Sheet

Net

Cost

Net

Position

Custodial 

Activity

Reclassified 

Balance Sheet

Reclassified

Net Cost

Reclassified

Net

Position 

SF133 Schedule 

P 

SBR

259100 Lines 24.2 N/A N/A

N/A

N/A Line 24.2 N/A N/A N/A

N/A

To be 

determined

N/A

N/A

259200 Line 24.2 and 

26.2

N/A N/A N/A Lines 24.2 and 26.2 N/A N/A N/A To be 

determined

N/A

Impacts to the following Edits/Validations (FY 2023): 

Validation Rule 

Number

Rule Name

New validations will be created to limit the use of the new 

USSGL accounts to specific Treasury account symbols